CGIT2 Delhi Order dated 03.08.2026 in EPF appeal no. D-2/21/2026 M/s. S TV Enterprises Ltd vs APFC/RPFC Gurugram Central on 3 August 2026

1. Learned counsel for the respondent has filed a reply to the stay application.

2. So far as the directions issued by this Tribunal regarding production of the cause list reflecting the present case for pronouncement of order on **18.05.2026** are concerned, learned counsel for the respondent has submitted that no physical cause list for the said date is available in the department, nor is any such physical cause list is generally prepared. It has further been submitted that the cause list reflected on the e-Proceedings portal could not be retrieved as the portal was not functioning.

3. The aforesaid directions were necessitated because this Tribunal has, on several occasions, directed all the Regional Provident Fund Commissioners (RPFCs) working within its jurisdiction to ensure that every matter in which an order is to be pronounced is duly reflected in the cause list of the relevant date after advance notice has been given to the parties.

4. The practice of reserving a matter for orders after conclusion of arguments is intended to afford the A circular blue ink stamp of the Central Government Industrial Tribunal, Delhi. The outer ring contains the text 'केन्द्र सरकार एवं मजदूर संघ' at the top and 'दिल्ली' at the bottom, with a small star between them. The center features the Ashoka Chakra emblem.

judicial/quasi-judicial authority sufficient time to consider the facts and applicable law without being constrained to pronounce the order on the fixed date. Once a matter is reserved, the parties must be informed of the specific date fixed for pronouncement of the order so that they may remain aware of the proceedings. However, in the present case, the respondent authority has failed to comply with the directions repeatedly issued by this Tribunal. Even **Sh. Jagmohan, Addl. CPFC (HQ) – Compliance & Legal**, vide Circular dated **19.01.2021**, issued similar instructions. For ready reference, the said circular is reproduced below:


कर्मचारी भविष्य निधि संगठन (कर्म एवं रोजगार, मंत्रालय, भारत सरकार) **EMPLOYEES' PROVIDENT FUND ORGANISATION** (Ministry of Labour & Employment, Govt. of India) मुख्य कार्यालय / Head Office श्रीमंत भीम राव, 14-शिवनी मार्ग प्वा, नई दिल्ली-110 066. Shrimanta Bhim Rao Bhawan, 14, Shivani Cama Place, New Delhi – 110 066.

Through Web Circulation

Date: 19.01.2021

No. C-I/3(28)2016/7A & 14B/ 11१-१

To,

**All Addl. CPFCs (Zones), All RPFCs –In Charge of Regions**

**Sub:- Instructions for conduct of quasi judicial proceedings under the EPF & MP Act, 1952.**

Sir,

Directions have been issued by this office from time to time for appropriate conduct of quasi-judicial adjudicatory proceedings under the Act. Instances have, however, been noticed where such proceedings have not been conducted properly and, in the consequence thereof, invited adverse observations from Constitutional Courts.

2. Hon'ble Delhi High Court in a recent pronouncement in **Civilcon Engg Contracting Vs Central Board of Trustees [WP 9530/2020]**, while noticing several inconsistencies in conduct of proceedings u/s 14B, has directed for issue of practice directions to all officers discharging adjudicatory functions under the Act. The following directions are, therefore, issued for strict compliance by all adjudicating officers:

i). All quasi judicial proceedings under the EPF & MP Act, 1952 for which functionality has been created in the 'e proceedings portal' must be conducted through the portal. If conduct of proceedings is not possible in any case through the portal for functional or technical reasons must be brought to the notice of the concerned Zonal Offices. In this context, instructions issued by EPFO, Head Office vide Circular No. C-I/83)2017/e-court/7847 dated 24.07.2017 and No.C-I/1(63)2017/e-Proceedings Management (Pt file)/1028 dated 17.02.2020 may be adhered to strictly.

ii). Instructions have already been issued vide EPFO, HO Circular No. C-I/20/76/Misc./2020/CBE/TN/1027 dated 14.02.2020 against initiation of fishing and roving inquiries. It is reiterated that such proceedings are impermissible in law. Adjudicating officers must record reasons *quae* existence of a *prima facie* case before commencing any inquiry/ proceedings under the Act.

iii). Wherever inquiries/proceedings are initiated, the notice thereof should be accompanied with documents that have constituted the basis for initiation of such inquiries.

iv). All notices must be issued through speed post with proof of delivery. Additionally, a copy thereof should be sent at the email address submitted in official returns. In case any party intends to receive inquiry related communications at a particular email id, the notices may be sent at such id as well.

v). Whenever the proceedings are adjourned, the next date of listing must be informed to the parties present at that stage itself and the case status i.e. upload of daily order sheet and next date should be updated on the Compliance e-proceeding portal so that all parties can access the same on the link <https://eproceedings.epfindia.gov.in/epfo/public/caseenowisearch.php>.

vi). It is the duty of every Adjudicating Officer to ensure that parties to the proceedings are afforded sufficient opportunity to represent their cases.

vii). Wherever any case is reserved for orders, the Adjudicating Officer must fix a date of pronouncement, preferably within the next fifteen days, and inform the same to the parties by methods specified at iv) & v) above.

viii). In cases where it is proposed to proceed *ex-parte* in any proceedings, the adjudicating officer must examine the aspect of service of notice minutely and record his satisfaction thereto before proceeding as such.

ix). All final orders must be properly authenticated with dated signatures of the adjudicating officer and the official stamp. The provisions of The State Emblem of India (Regulation of Use) Rules, 2007 must be complied with in use of official seals.

x). Final orders must be dispatched through modes specified at iv). above. A copy thereof must also be uploaded in the Compliance e-proceedings portal within the next three days of pronouncement to make it available to all parties on the link <https://eproceedings.epfindia.gov.in/epfo/public/caseenowisearch.php>.

xi). Detailed instructions and guidance for conducting the virtual hearing in quasi-judicial cases using IT Applications issued vide Circular No. C-I/3(28)2016/7A & 14B/1164 dated 01.10.2020 should be scrupulously followed to enable parties to join the hearings from remote location of their choice and convenience.

3. The directions to the above effect are issued for scrupulous compliance by the concerned officers. Any lapse will attract appropriate proceedings.

(This issues with the approval of Central Provident Fund Commissioner)

Yours faithfully,

(Jag Mohan)

Addl. CPFC (Hqrs.) (Compliance & Legal)

Copy to:

1. 1. PS to CPFC

2. 2. FA & CAO / CVO / All Addl. CPFC (Hqrs.) at Head Office/ Director, PDUNASS

3. 3. All Addl. CPFCs at Head Office


5. The conduct of the respondent authority demonstrates complete disregard not only for the directions issued by this Tribunal from time to time but also for the instructions issued by its own department. It appears that the respondent authorities have developed a practice of treating such instructions with indifference.

6. Coming to the facts of the present case, the appellant has challenged the order dated **18.05.2026**, whereby damages of **₹59,74,266/-** and interest of **₹33,49,965/-** have been levied for delayed remittance of Provident Fund and allied dues.

7. It is the case of the appellant that after entering appearance at the initial stage, no notice was served upon it for the subsequent fifteen hearings, nor was any communication sent by speed post. Thereafter, following the transfer of jurisdiction to the office of RPFC, Gurugram (Central), the appellant was suddenly directed through an email dated **22.04.2026** to appear through video conferencing on **23.04.2026**. Although a representative of the appellant establishment appeared on the said date, he had not been duly authorised by the Directors of the establishment, who were stated to be out of station.

8. On the subsequent date of hearing, i.e., **05.05.2026**, the RPFC himself recorded that the persons appearing on behalf of the establishment were not authorised. Despite recording such fact, he proceeded to record that the representatives had no objection to the departmental calculations and thereafter reserved the matter for orders.

9. Upon learning of the proceedings dated **05.05.2026**, the appellant engaged counsel and, on **21.05.2026**, submitted an application seeking recall of the proceedings dated **05.05.2026**. However, without considering the said application, the RPFC proceeded to pass the impugned order. The order was communicated to the appellant through email only on **25.05.2026** and was received by post on **01.06.2026**, the postal article having been booked on **29.05.2026**. According to the appellant, the order was passed in undue haste without considering its request for recall and, A circular blue ink stamp of the Railway Protection Force (RPFC), India. The outer ring contains the text 'RAILWAY PROTECTION FORCE INDIA'. In the center is the Ashoka Chakra, a wheel with 24 spokes. Below the wheel, the word 'भारत' (India) is written in Devanagari script.

in substance, amounts to an ex parte order liable to be set aside.

10. In reply, learned counsel for the respondent has submitted that the appellant has challenged the proceedings only on technical grounds without disputing the merits of the assessment. However, it has not been disputed that the impugned order was first communicated through email on **25.05.2026** and that the speed post article was booked only on **29.05.2026**. It has also been admitted that the office of the respondent received the appellant's application dated **21.05.2026** seeking recall of the proceedings dated **05.05.2026**. The only explanation offered is that since the order had already been passed, there was no occasion to consider the said application.

11. The trial court record reveals that the initial notice was issued to the establishment for hearing on **19.03.2024**. Thereafter, the matter was fixed on **07.06.2024**, **28.06.2024**, **19.07.2024**, **23.08.2024**, **13.09.2024**, **27.09.2024**, **18.10.2024**, **08.11.2024**, **29.11.2024**, **13.12.2024**, **27.12.2024**, **10.01.2025**, **24.01.2025**, **07.02.2025**, **28.02.2025** and **21.03.2025**, on which no one appeared on behalf of the establishment.

12. Subsequently, by email dated **22.04.2026**, the appellant was informed that the establishment had come under the jurisdiction of **EPFO, Gurugram (Central)**, newly constituted with effect from **24.04.2025**, and was directed to appear through video conferencing on **23.04.2026**.

13. On **23.04.2026**, proceedings were conducted wherein **Sh. Sharad Goyal, Advocate**, appeared on behalf of the establishment without filing any authority letter, as specifically recorded in the order sheet. The proceedings dated **23.04.2026** are reproduced below for ready reference:

A circular blue ink stamp of the Delhi EPFO office. The outer ring contains the text 'द. अ. अधिकरण एवं भ. आयोग' at the top and 'दिल्ली' at the bottom, separated by stars. The inner circle features the Ashoka Chakra emblem in the center, with 'कर्मभूमि' written below it.


**In the matter of Proceedings under Section 7Q & 14B of the EPF & MP Act, 1952 Before the Regional PF Commissioner-II, Gurugram (Central)**

Diary No: 202/2025 PF Code No: GN/GGN/1443742 Period: 01/04/2015 to 28/02/2024

Central Board of Trustees (EPF) Through Regional Office, Gurugram (Central) Vs M/s STV Enterprises Ltd Gurugram

**Order Sheet**

<thead> <tr> <th data-bbox="285 315 380 345">Date</th> <th data-bbox="380 315 875 345">Order with Signature</th> <th data-bbox="875 315 980 345">Note of action taken on order</th> </tr> </thead> <tbody> <tr> <td data-bbox="285 345 380 870">23/04/2026</td> <td data-bbox="380 345 875 870"> <p>Present:</p> <ol> <li>Shri Sharad Goyal, Advocate (9953304040, <a href="mailto:sharad.s.goyal@gmail.com">sharad.s.goyal@gmail.com</a>) for the Establishment</li> <li>Shri Kumar Gaurav, Section Supervisor for the Department</li> </ol> <p>Proceedings conducted through Google Meet ID <a href="https://meet.google.com/jtx-zvdc-zkn">https://meet.google.com/jtx-zvdc-zkn</a>.</p> <p>Shri Sharad appeared for the establishment without any authority letter, he is directed to submit the same immediately. He sought further time of 2 weeks as the Authorized Representation who shall be appearing on behalf of the establishment is ill.</p> <p>Department represented by Shri Kumar stated that a summons dated 28/10/2024 was issued to the establishment with following dues details:</p> <table border="1" data-bbox="515 540 755 585"> <thead> <tr> <th>Section</th> <th>Amount</th> </tr> </thead> <tbody> <tr> <td>14B</td> <td>Rs 59,74,266</td> </tr> <tr> <td>7Q</td> <td>Rs 33,49,965</td> </tr> </tbody> </table> <p>In view of above, establishment is directed to go through the matter and submit its written representation if any by the next date.</p> <p>Section Supervisor (Damages) is directed to serve copy of this order sheet and summons to the establishment through email and copy of emails to be placed in file. He is further directed to ensure uploading of this order sheet in the eProceedings Portal and place a confirmation of the same in file.</p> <p>List the matter for 05/05/2026 (since earlier dates are already full) to be conducted through Google Meet ID <a href="https://meet.google.com/jtx-zvdc-zkn">https://meet.google.com/jtx-zvdc-zkn</a>. Parties are directed to regularly check the eProceedings Portal <a href="https://eproceedings.epfindia.gov.in/">https://eproceedings.epfindia.gov.in/</a> for case status. For any communications, please use email id <a href="mailto:rg.ggncentral@epfindia.gov.in">rg.ggncentral@epfindia.gov.in</a>.</p> </td> <td data-bbox="875 345 980 870"></td> </tr> </tbody> </table>


14. The matter was thereafter adjourned to **05.05.2026**. On the said date, **Sh. Sharad Goyal, Advocate**, along with **Sh. Rajesh Narayan Saxena**, again appeared without any authority letter. This Tribunal fails to understand how statements allegedly made by persons admittedly lacking authority could have been treated as admissions on behalf of the establishment to the effect that they had no objection to the departmental calculations. Nevertheless, the matter was reserved for orders. The proceedings dated **05.05.2026** are reproduced below:


**In the matter of Proceedings under Section 7Q & 14B of the EPF & MP Act, 1952 Before the Regional PF Commissioner-II, Gurugram (Central)**

Diary No: 202/2025 PF Code No: GN/CGN/1443742 Period: 01/04/2015 to 28/02/2024

Central Board of Trustees (EPF) Through Regional Office, Gurugram (Central) Vs M/s STV Enterprises Ltd Gurugram

**Order Sheet**

<thead> <tr> <th>Date</th> <th>Order with Signature</th> <th>Note of action taken on order</th> </tr> </thead> <tbody> <tr> <td>05/05/2026</td> <td> <p>Present:</p> <ol> <li>1. Shri Sharad Goyal, Advocate (9953304040, sharad.a.goyal@gmail.com) for the Establishment</li> <li>2. Shri Rajesh Narayan Saxena, Accounts Head (9717333747, rns4501@gmail.com) for the Establishment</li> <li>3. Shri Sachin Singla, Sr Social Security Assistant for the Department</li> </ol> <p>Proceedings conducted through Google Meet ID <a href="https://meet.google.com/Ra-zedc-zkn">https://meet.google.com/Ra-zedc-zkn</a>.</p> <p>Shri Sharad and Shri Rajesh appeared for the establishment without any authority letter; they are directed to submit the same immediately.</p> <p>Department represented by Shri Kumar stated that a summons dated 28/10/2024 was issued to the establishment with following dues details:</p>

<thead> <tr> <th>Section</th> <th>Amount</th> </tr> </thead> <tbody> <tr> <td>14B</td> <td>Rs 59,74,266</td> </tr> <tr> <td>7Q</td> <td>Rs 33,49,965</td> </tr> </tbody> </table> <p>Establishment stated that the calculation mentioned in the summons is found to be correct. They sought further time to remit this amount.</p> <p>Department stated that since the establishment does not have any objection to the calculations provided in the summons, final order may be issued.</p> <p>In view of above, I do not find any further reason to prolong the proceedings as the establishment has gone through the summons and found the calculation to be correct. The matter is reserved for issuance of final order.</p> <p>Section Supervisor (Damages) is directed to serve copy of this order sheet and summons to the establishment through email and copy of emails to be placed in file. He is further directed to ensure uploading of this order sheet in the eProceedings Portal and place a confirmation of the same in file.</p> <p>Parties are directed to regularly check the eProceedings Portal <a href="https://eProceedings.epfindia.gov.in/">https://eProceedings.epfindia.gov.in/</a> for case status. For any communications, please use email id <a href="mailto:ro.agrcentral@epfindia.gov.in">ro.agrcentral@epfindia.gov.in</a>.</p> </td> <td></td> </tr> </tbody> </table>


15. Further, on perusal of the noting sheet dated **18.05.2026** available on the trial court record reveals that Sh. Sachin Singla, Sr.SSA and Sh. Kumar Gaurav, SS has mentioned that final order has been checked for further necessary action. Below that Sh. Vikas Kumar Gupta, RPFC-II, has mentioned that **order issued**.

More importantly, the subsequent noting dated **22.05.2026**, signed by **Sh. Vikas Kumar Gupta, RPFC-II**, directs that the order be uploaded once the e-Proceedings portal becomes functional. Above the aid noting, Sh. Sachin Singla, Sr.SSA and Sh. Kumar Gaurav, SS records that final order dated **18.05.2026** had already been served upon the establishment through email and speed post bearing Tracking No. **EH206254675IN**. The noting sheets are affixed hereunder for ready reference:

Final order has been checked for further necessary action.

Sachin Singla Sr.SSA

Kumar Gaurav SS

*order issued.*

Regional PF Controller-II


Final Order dt.18.05.2026 has been served to establishment through email and speed post vide tracking no EH206254675IN. Furthermore, this order cannot be uploaded on eProceedings portal as its not working.

Sachin Singla Sr.SSA

Kumar Gaurav SS

*Please make sure it is uploaded once eProceedings start working*

16. However, the above said fact mentioned in the noting dated 22.05.2026 stands completely falsified by the record itself. The postal article bearing Tracking No. **EH206254675IN** was admittedly booked only on **29.05.2026**, while the email communicating the order was sent only on **25.05.2026**. Consequently, the noting dated **22.05.2026** recording service of the final order to the establishment is factually impossible. This creates a serious doubt regarding the authenticity of the official record and strongly indicates that the final order was ante-dated. It further lends support to the appellant's contention that the order was not in existence on **21.05.2026**, when the appellant submitted its application seeking recall of the proceedings dated **05.05.2026 through email**. Further, if we peruse the noting dated 23.04.2026, 05.05.2026, 18.05.2026 and 22.05.2026 then it appears that it were written in a single day because it was written using the same pen without any change in writing flavour.

17. It is also noteworthy that the impugned order does not bear the official seal, which is yet another violation of the departmental instructions governing the issuance of quasi-judicial orders.


18. Considering the above facts and circumstances, the order passed by the Regional PF Commissioner alleged dated 18.05.2026 is set aside and recalled. The matter is remanded to the respondent authority for fresh adjudication in accordance with law within a period of **six months** from the date of receipt of this order, after granting the appellant adequate opportunity of hearing. Notice of every hearing shall be communicated through **email, WhatsApp and speed post**, clearly specifying the date fixed for hearing. The matter shall also be duly reflected in the cause list on every date of hearing as well as on the date fixed for pronouncement of the order. The appeal stands disposed of accordingly.

19. The Authorised Representative for the respondent is directed to collect the trial court record from the Registry of this Tribunal.

20. A copy of this order is sent to the Central Provident Fund Commissioner with the direction to take stern action against Sh. Vikas Kumar Gupta, RPFC-II and the subordinate officials, namely Sh. Sachin Singla, SSA and Sh. Kumar Gaurav, SS in relation to the preparation of the false record. A compliance report shall be submitted to this Tribunal within three months. A separate copy of this order is also sent to Chief Post Master Delhi to look into the matter for supply of the Bar Code in bulk to the department and make appropriate guideline to prevent the misuse of the bar-code. A compliance of these instructions is to be submitted within three months. Consign the record of this appeal to record room. The trial court record be handed over to the A/R for respondent after obtaining due acknowledgement.

(Atul Kumar Garg) -Presiding Officer

**CERTIFIED COPY**


Secy. to the Court CGIT Cum Labour Court-II Room No. 208, Second Floor, Rajee Avenue District Court Complex, New Delhi-110007